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§ 31.04 COLLECTION.
   The tax is levied pursuant to authorization granted by SDCL § 10-52 and acts amendatory thereto, and shall be collected by the State Department of Revenue and Regulation in accordance with the same rules and regulations applicable to the state sales tax and under additional rules and regulations as the Secretary of Revenue and regulation of the state shall lawfully prescribe.
(Ord. 7.3, passed 10-3-2006)
§ 31.05 INTERPRETATION.
   It is declared to be the intention of this subchapter and the taxes levied hereunder that the same shall be interpreted and construed in the same manner as all sections of the State Retail Occupational Sales and Service Act, SDCL § 10-45, and acts amendatory thereto and the State Use Tax, SDCL § 10-46 and acts amendatory hereto, and that this shall be considered a similar, tax except for the rate thereof to that tax.
(Ord. 7.3, passed 10-3-2006)
MUNICIPAL GROSS RECEIPTS TAX
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